d\u011bdictv\u00ed v Anglii<\/a><\/strong>, mus\u00ed po\u010d\u00edtat s t\u00edm, \u017ee tamn\u00ed pr\u00e1vn\u00ed a da\u0148ov\u00fd syst\u00e9m se v\u00fdrazn\u011b li\u0161\u00ed od \u010desk\u00e9ho. Anglick\u00e9 \u00fa\u0159ady jsou d\u016fsledn\u00e9 a spolehliv\u00e9, ale vy\u017eaduj\u00ed p\u0159esn\u00e9 dodr\u017eov\u00e1n\u00ed form\u00e1ln\u00edch postup\u016f a lh\u016ft.<\/p>\n\n\n\nVykonavatel z\u00e1v\u011bti a proces Probate<\/h2>\n\n\n\n
Na rozd\u00edl od \u010desk\u00e9ho syst\u00e9mu, kde poz\u016fstalost automaticky vede not\u00e1\u0159 pov\u011b\u0159en\u00fd soudem, v Anglii tuto roli p\u0159eb\u00edr\u00e1 vykonavatel z\u00e1v\u011bti (executor), kter\u00e9ho jmenuje z\u016fstavitel ve sv\u00e9 posledn\u00ed v\u016fli. Pokud z\u00e1v\u011b\u0165 neexistuje, soud jmenuje spr\u00e1vce poz\u016fstalosti (administrator). Tato osoba mus\u00ed u soudu z\u00edskat dokument Grant of Representation (v p\u0159\u00edpad\u011b existence z\u00e1v\u011bti Grant of Probate). Teprve pot\u00e9 sm\u00ed nakl\u00e1dat s bankovn\u00edmi \u00fa\u010dty, prod\u00e1vat nemovitosti, hradit dluhy v\u011b\u0159itel\u016fm a rozd\u011blit zb\u00fdvaj\u00edc\u00ed majetek mezi d\u011bdice.<\/p>\n\n\n\n
Z\u00e1kladn\u00ed specifika a ostrovn\u00ed legislativa<\/h2>\n\n\n\n
D\u011bdick\u00e9 pr\u00e1vo v Anglii<\/strong> (m\u00edrn\u011b odli\u0161n\u00e9 od pr\u00e1va ve Skotsku a Severn\u00edm Irsku) vych\u00e1z\u00ed z tradice common law a klade d\u016fraz na svobodu z\u00e1v\u011bti \u2013 z\u016fstavitel m\u016f\u017ee odk\u00e1zat majetek prakticky komukoliv. Institut neopomenuteln\u00fdch d\u011bdic\u016f, kter\u00fd chr\u00e1n\u00ed potomky podle \u010desk\u00e9ho ob\u010dansk\u00e9ho z\u00e1kon\u00edku, zde na rozd\u00edl od tuzemsk\u00e9 \u00fapravy neexistuje. Zem\u0159e-li osoba bez platn\u00e9 z\u00e1v\u011bti, nastupuj\u00ed pravidla z\u00e1konn\u00e9 posloupnosti (Intestacy Rules), kter\u00e1 p\u0159esn\u011b ur\u010duj\u00ed okruh d\u011bdic\u016f a v\u00fd\u0161i jejich pod\u00edl\u016f. Man\u017eel \u010di man\u017eelka z\u016fstavitele m\u00e1 v takov\u00e9m p\u0159\u00edpad\u011b zpravidla p\u0159ednostn\u00ed n\u00e1rok na pevn\u011b stanovenou \u010d\u00e1stku a movit\u00fd majetek dom\u00e1cnosti, teprve zbytek poz\u016fstalosti se d\u011bl\u00ed mezi dal\u0161\u00ed p\u0159\u00edbuzn\u00e9 podle z\u00e1konem dan\u00e9ho po\u0159ad\u00ed.<\/p>\n\n\n\nDa\u0148ov\u00e9 povinnosti a p\u0159evod majetku do zahrani\u010d\u00ed<\/h2>\n\n\n\n
Z\u00edskat d\u011bdictv\u00ed z Anglie<\/strong> znamen\u00e1 vy\u0159e\u0161it i da\u0148ovou povinnost v\u016f\u010di britsk\u00e9mu da\u0148ov\u00e9mu \u00fa\u0159adu HMRC. Uplat\u0148uje se d\u011bdick\u00e1 da\u0148 (Inheritance Tax), av\u0161ak do hodnoty poz\u016fstalosti 325 000 liber (tzv. nil rate band) se da\u0148 neplat\u00ed. Nad tuto hranici \u010din\u00ed sazba 40 %. Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed je nav\u00edc nutn\u00e9 podat a p\u0159\u00edpadnou da\u0148 uhradit zpravidla do \u0161esti m\u011bs\u00edc\u016f od \u00famrt\u00ed z\u016fstavitele, jinak hroz\u00ed pen\u00e1le a \u00faroky z prodlen\u00ed. Vzhledem k jazykov\u00e9 bari\u00e9\u0159e, nutnosti \u00fa\u0159edn\u011b ov\u011b\u0159en\u00fdch p\u0159eklad\u016f doklad\u016f a komunikaci s britsk\u00fdmi \u00fa\u0159ady se proto doporu\u010duje spolupr\u00e1ce se zku\u0161en\u00fdm mezin\u00e1rodn\u00edm advok\u00e1tem, kter\u00fd cel\u00fd proces provede bezpe\u010dn\u011b, v souladu se lh\u016ftami a bez zbyte\u010dn\u00fdch pr\u016ftah\u016f \u010di pokut.<\/p>\n","protected":false},"excerpt":{"rendered":"\u010cek\u00e1 v\u00e1s poz\u016fstalost ve Velk\u00e9 Brit\u00e1nii? Zjist\u011bte, jak funguje d\u011bdick\u00e9 pr\u00e1vo, jak\u00e9 jsou dan\u011b a…<\/p>\n","protected":false},"author":1,"featured_media":4054,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[2],"tags":[],"class_list":["post-4053","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance"],"amp_enabled":false,"_links":{"self":[{"href":"https:\/\/stalo-se.cz\/index.php?rest_route=\/wp\/v2\/posts\/4053","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stalo-se.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/stalo-se.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/stalo-se.cz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/stalo-se.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4053"}],"version-history":[{"count":1,"href":"https:\/\/stalo-se.cz\/index.php?rest_route=\/wp\/v2\/posts\/4053\/revisions"}],"predecessor-version":[{"id":4055,"href":"https:\/\/stalo-se.cz\/index.php?rest_route=\/wp\/v2\/posts\/4053\/revisions\/4055"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stalo-se.cz\/index.php?rest_route=\/wp\/v2\/media\/4054"}],"wp:attachment":[{"href":"https:\/\/stalo-se.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4053"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stalo-se.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4053"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stalo-se.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4053"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}